TMI Blog2007 (8) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... - [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 72/2005 Cus., dated 30-6-005 by which the Commissioner (A) has denied the benefit of Notification No. 21/2002-Cus., dated 1-3-2002 which grants benefit of exemption to "Helical/Spiral CT Scanner with Laser Camera and accessories". The appellants had imported one set of GE CT/E dual Spiral Computed Tomography ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (Tri.-Mad.). The Notification No. 71/87-Cus. was under interpretation. The appellant had imported Air Splicer. The Notification granted benefit to "Air Splicer along with ancillary equipment". The Revenue denied the benefit as ancillary equipment had not been imported. The Tribunal held that Air Splicer is a standard item of equipment and it is possible that to make it functional, some other att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully considered the submissions and we find that there is no dispute with regard to the appellant having imported the equipment "Helical/Spiral CT Scanner" for which the benefit of Notification is extended. The Notification also mentions that the said item can be imported with Laser Camera and accessories. The benefit has been denied as the item has not been imported along with Laser Camera and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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